Provisions for 401(k)/403(b) Safe Harbor SECURE Act
The IRS has issued Notice 2020-86, with guidance for implementing provisions of the SECURE Act of 2019.
Final Regulations for Offset Retirement Plan Loan Rollovers
The IRS has issued final regulations implementing a provision of the 2017 TCJA permitting an extended period to roll over the proceeds of certain retirement plan loans.
Retirement Spotlight: IRS Releases Escheatment Guidance
This Retirement Spotlight summarizes Rev. Rul. 2020-24 and Rev. Proc. 2020-46 and explains how they interact with other IRS and DOL guidance.
IRS Issues Final Life Expectancy Regulations
The IRS has published final regulations updating life expectancy tables that are used for required minimum distributions (RMDs) and for other purposes.
Spousal, Annuity Rights for 403(b) Distributions
The IRS has requested comments on spousal, annuity rights for in-kind 403(b) distributions of terminating plans.
Updated Life Expectancy Tables Published
The IRS has provided updated life expectancy tables.
IRS Updates Life Expectancy Tables for Determining RMDs
The IRS has issued a pre-publication version of final regulations that update life expectancy tables for determining RMDs for tax-qualified retirement savings arrangements.
In-Kind Distribution of Terminating 403(b) Accounts
The IRS has issued a ruling describing the status and tax treatment of certain 403(b)(7) custodial accounts belonging to participants or beneficiaries of terminating 403(b) plans.
IRS Updates California Wildfire-Related Deadline Extensions
The IRS has updated previously-issued Announcement CA-2020-07, which describes the postponement of deadlines for victims of California wildfires that began on September 4, 2020.
IRS Announces Louisiana Hurricane-Related Deadline Extensions
The IRS has issued Announcement LA-2020-05, which describes the postponement of deadlines for victims of Hurricane Delta, damage from which began on October 6, 2020.
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